Can someone confirm if below is correct?
If a company implemented Defined Benefit plan today and also allocated past 5 years of service immediately,
The cost attributed to past 5 years will Go to OCI under GAAP and will get amortized.
And for IFRS it will be expensed immediately (reducing the Net income substantially for that year)
They implemented a plan today that is retroactive by 5-years? What employer does this and where do I submit my resume?!
You’re correct.
lol… you seem to have taken your break… 
Thanks… Finally I am getting things… Not too late
Good to hear.
There are only 17 more study sessions to go, and more than a day to master them. 
ha! Yea I took a nice chunk of time off to clear my head of seemingly endless frustration…
Wish you the best of luck this saturday on the exam!